Arghus, Inc. is a 501(c)(3) organization and with the following revenues and expenses:

Grant from Gates Foundation $ 70,000

Charitable contributions received 625,000

Expenses in carrying out its exempt mission 500,000

Net income before taxes of a wholly owned for-profit

Subsidiary, Kids Cove, Inc. 400,000

Kids Cove sends all its after-tax profits each year to Arghus. Calculate the amount of the Federal income tax, if any, for Arghus and Kids Cove.